Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-705(a)-1
Requirement of withholding
# (a)
An employer is required to register with the Department and deduct and withhold Connecticut income tax if such employer maintains an office or transacts business within this state and pays wages subject to Connecticut income tax.
# (b)
The income tax is to be withheld on the basis of the same payroll period which is used for federal withholding tax purposes. The employer shall deduct and withhold the tax from the wages of its employees as and when paid, either actually or constructively. Wages are constructively paid when they are credited to the account of or set apart for an employee so that they may be drawn upon by such employee at any time, although not then actually reduced to possession. To constitute payment in such a case, the wages shall be credited to or set apart for the employee without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and shall be made available to the employee so that they may be drawn upon at any time, and their payment brought within the employee's own control and disposition.
# (c)
Except as otherwise provided in this Part, payments that are, or are treated as if they are, wages on which Connecticut income tax shall be deducted and withheld are those payments that are, or are treated as if they are, wages on which federal income tax shall be deducted and withheld.
# (d)
See § 12-701(b)-1 of Part XIV for the meaning of terms used in this Part.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-701(a)(20)-6 · Connecticut adjusted gross income of resident…
- 12-701(b)-1 · Definitions
- 12-702(c)(1)-1 · Connecticut income tax returns of husband and wife
- 12-702(c)(1)-2 · Relief of spouse from Connecticut income tax liability…
- 12-702(c)(1)-3 · Enrolled member of federally recognized tribe
- 12-704(a)-1 · Resident or part-year resident credit for taxes paid to
- 12-704(a)-2 · Limitations—general
- 12-704(a)-3 · Limitations where credit is claimed for income taxes paid
- 12-704(a)-4 · Definitions
- 12-704(b)-1 · Amended Connecticut income tax return to report any
- 12-704(c)-1 · Disallowance where credit is claimed against the income
- 12-704(d)-1 · (Effective November 18, 1994; amended and renumbered to §…
- 12-705(a)-1 · Requirement of withholding
- 12-705(a)-2 · Determining Connecticut income tax to be deducted and
- 12-705(a)-3 · Certain supplemental compensation
- 12-705(a)-4 · Withholding or exemption certificate
- 12-705(a)-5 · Addition to or reduction from withholding
- 12-705(a)-6 · Determining Connecticut income tax to be withheld on
- 12-705(a)-7 · Wages paid through an agent, fiduciary or other person on
- 12-705(a)-8 · Furnishing amended withholding or exemption certificate
- 12-705(b)-1 · Professional athletes and entertainers
- 12-705(b)-2 · Gambling winnings
- 12-705(b)-3 · Withholding for resident individuals who are recipients of
- 12-705(b)-4 · Distributions
- 12-705(b)-5 · Liability of third parties paying wages